https://www.taxtmi.com/caselaws?id=24809 The High Court held that the assessee's claim for deduction of expenditure on leave with wages under the Beedi and Cigar Workers (Conditions of Employment) Act, 1966 raised a question of law arising from the Tribunal's order. Applying the statutory test under section 256(2) of the Income-tax Act, 1961, the Court found that the reference threshold was satisfied. It therefore directed the Tribunal to state the case and refer the framed question, accepting the reference request in favour of the assessee. en-us Fri, 15 Jul 1988 00:00:00 +0530 Fri, 22 Jan 2010 15:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24809 The High Court held that the assessee's claim for deduction of expenditure on leave with wages under the Beedi and Cigar Workers (Conditions of Employment) Act, 1966 raised a question of law arising from the Tribunal's order. Applying the statutory test under section 256(2) of the Income-tax Act, 1961, the Court found that the reference threshold was satisfied. It therefore directed the Tribunal to state the case and refer the framed question, accepting the reference request in favour of the assessee. Case-Laws Income Tax Fri, 15 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24809